GRI/SASB/ISO26000 Comparative Table

The Yamaha Group references the sustainability reporting standards of the Global Reporting Initiative (GRI) and has disclosed information in accordance with the GRI Standards for the period from April 1, 2022, to March 31, 2023.

General Disclosures

GRI 2: General Disclosures 2021
  Disclosure Title Location of Information
1.The organization and its reporting practices
2-1 Organizational details
2-2 Entities included in the organization’s sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information Notes provided indicating restatements
2-5 External assurance
2.Activities and workers
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio -
4.Strategy, policies and practices
2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations
2-28 Membership associations
5.Stakeholder engagement
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements
GRI3:Material Topics 2021
  Disclosure Title Location of Information
3-1 Process to determine material topics
3-2 List of material topics
3-3 Management of material topics
GRI 200s: Economic
  Disclosure Title Location of Information
GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans
201-4 Financial assistance received from government -
GRI 202: Market Presence 2016
202-1 Ratios of standard entry level wage by gender compared to local minimum wage -
202-2 Proportion of senior management hired from the local community -
GRI 203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts -
GRI 204: Procurement Practices 2016
204-1 Proportion of spending on local suppliers -
GRI 205: Anti-corruption 2016
205-1 Operations assessed for risks related to corruption -
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken Not applicable
GRI 206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
GRI 207: Tax 2019
207-1 Approach to tax
207-2 Tax governance, control, and risk management
207-3 Stakeholder engagement and management of concerns related to tax
207-4 Country-by-country reporting -
GRI 300s: Environmental
  Disclosure Title Location of Information
GRI 301: Materials 2016
301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials
GRI 302: Energy 2016
302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services
GRI 303: Water and Effluents 2018
303-1 Interactions with water as a shared resource
303-2 Management of water discharge-related impacts
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption
GRI 304: Biodiversity 2016
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas -
304-2 Significant impacts of activities, products and services on biodiversity -
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations -
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
GRI 306: Waste 2020
306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal
GRI 307: Environmental Compliance 2016
307-1 Non-compliance with environmental laws and regulations
GRI 308: Supplier Environmental Assessment 2016
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken
GRI 400s: Social
  Disclosure Title Location of Information
GRI 401: Employment 2016
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave
GRI 402: Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes
GRI 403: Occupational Health and Safety 2018
403-1 Occupational health and safety management system
403-2 Hazard identification, risk assessment, and incident investigation Employee Health and Safety
403-3 Occupational health services
403-4 Worker participation, consultation, and communication on occupational health and safety
403-5 Worker training on occupational health and safety
403-6 Promotion of worker health
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8 Workers covered by an occupational health and safety management system
403-9 Work-related injuries
403-10 Work-related ill health
GRI 404: Training and Education 2016
404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews
GRI 405: Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employee
405-2 Ratio of basic salary and remuneration of women to men
GRI 406: Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken
GRI 407: Freedom of Association and Collective Bargaining 2016
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk -
GRI 408: Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor
GRI 409: Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
GRI 410: Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures -
GRI 411: Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples -
GRI 412: Human Rights Assessment
412-1 Operations that have been subject to human rights reviews or impact assessments
412-2 Employee training on human rights policies or procedures
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening -
GRI 413: Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities -
GRI 414: Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken
GRI 415: Public Policy 2016
415-1 Political contributions (Three cases totaling \130,000 in fiscal 2023)
GRI 416: Customer Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
GRI 417: Marketing and Labeling 2016
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling Not applicable
417-3 Incidents of non-compliance concerning marketing communications Not applicable
GRI 418: Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
GRI 419: Socioeconomic Compliance 2016
419-1 Non-compliance with laws and regulations in the social and economic area

The Yamaha Group has prepared the following comparative table to indicate the location of information on its initiatives based on the standards for the Toys & Sporting Goods industry of the consumer goods sectors described in the Sustainable Industry Classification System® of the Sustainability Accounting Standards Board (SASB).

Sustainability Disclosure Topics & Metrics

Chemical & Safety Hazards of Products

Metrics Code Relevant Initiatives and Location of Information
Number of (1) recalls and
(2) total units recalled
CG-TS-250a.1 The Company has defined procedures and workflows for use in the event that a product defect or product- or service-related accident occur, which include notifying the relevant authorities as legally required and promptly providing recall and other information necessary for ensuring customer safety in the appropriate manner. When such issues are deemed particularly serious or urgent, the Company will take the necessary steps to inform customers via the channels viewed as appropriate based on sales and usage trends. Such channels may include announcements via websites, press conferences, newspapers, specialized magazines, social media, direct mailings, and telephone calls.

Relevant information can be found in the following portions of Yamaha’s corporate website.
Safety and Quality of Products and Services (Product and Service Safety)
Important Notifications for Users of Yamaha Products (in Japanese only)
There were no new recall announcements in fiscal 2023.
Number of Letters of Advice (LOA) received CG-TS-250a.2 -
Total amount of monetary losses as a result of legal proceedings associated with product safety CG-TS-250a.3 Please refer to the following portion of Yamaha’s corporate website for information on product safety and regulatory compliance initiatives.
Safety and Quality of Products and Services
Discussion of processes to assess and manage risks and/or hazards associated with chemicals in products CG-TS-250a.4 To ensure compliance with regulations and standards for chemical substances around the world, the Company has implemented a management system for chemical substances contained in products and established its own Standards for Chemical Content in Products. These standards have been used to manage chemical substances across the supply chain during the product design and development phases. In addition, exhaustive management of chemical substances is practiced and steps are taken to reduce emissions of these substances from production processes based on the Yamaha Group Chemical Substances Usage Standard.
Safety and Quality of Products and Services (Product and Service Safety)
Prevention of Pollution and Chemical Substance Management (Chemical Substance Management and Emission Reduction)

Labour Conditions in the Supply Chain

Metrics Code Relevant Initiatives and Location of Information
Number of facilities audited to a social responsibility code of conduct CG-TS-430a.1 The Yamaha Group requests that suppliers comply with the Yamaha Supplier CSR Code of Conduct and conducts regular assessments to confirm the status of compliance. Assessments take the form of self-assessment questionnaires, and on-site assessments are not performed. However, the Group does intend to begin on-site assessments in the future. Please refer to the following portion of Yamaha’s corporate website for more information.
Promotion of Social Responsibility in the Value Chain
Direct suppliers’ social responsibility audit
(1) non-conformance rate and
(2) associated corrective action rate for (a) priority nonconformances and
(b) other nonconformances
CG-TS-430a.2 The Yamaha Group confirms the status of compliance with the Yamaha Supplier CSR Code of Conduct via self-assessment questionnaires. In fiscal 2023, self-assessments were administered to 60 suppliers with which transactions were commenced. In addition, a simultaneous supplier self-assessment was administered via questionnaires submitted to 2,273 existing suppliers, or roughly 90% of all existing suppliers (simultaneous supplier self-assessments of existing suppliers are conducted once every three years). Please refer to the following portion of Yamaha’s corporate website for information on the results of said assessment.
Promotion of Social Responsibility in the Value Chain

Activity Metrics

Metrics Code Location of Information
Annual production CG-TS-000.A The Company does not disclose information on the number of units produced, but it does disclose information on revenue by segment.
Flash report
Integrated report (Global Operations)
Number of manufacturing facilities, percentage outsourced CG-TS-000.B Corporate Profile
Integrated report (Location of Yamaha Production Bases and Major Products Manufactured)

The Yamaha Group prepares its sustainability reports with reference to the International Organization for Standardization (ISO) 26000. The following is a comparative table describing the Group’s initiatives in relation to the seven core subjects of ISO 26000.

Core Subjects Issues Location of Information
Organizational governance 1: Decision-making processes and structure Corporate Governance
Sustainability Management
Risk Management
Yamaha Group Tax Compliance
Dialogue with Shareholders and Investors
Human Rights 1: Due diligence
2: Human rights risk situations
3: Avoidance of complicity
4: Resolving grievances
5: Discrimination and vulnerable groups
6: Civil and political rights
7: Economic, social and cultural rights
8: Fundamental principles and rights at work
Human Rights
Promotion of Diversity, Equity, and Inclusion
Promotion of Work-Life Balance
Communication between Labor and Management
Labour practices 1: Employment and employment relationships
2: Conditions of work and social protection
3: Social dialogue
4: Health and safety at work
5: Human development and training in the workplace
Promotion of Diversity, Equity, and Inclusion
Communication between Labor and Management
Engagement with Stakeholders
Employee Health and Safety
Human Resources Development
The environment 1: Prevention of pollution
2: Sustainable resource use
3: Climate change mitigation and adaptation
4: Protection of the environment, biodiversity and restoration of natural habitats
Environmental Management
Prevention of Pollution and Chemical Substance Management
Environmentally Friendly Products and Services
Sustainable Resource Use
Response to Climate Change
Protection of Biodiversity
Fair operating practices 1: Anti-corruption
2: Responsible political involvement
3: Fair competition
4: Promoting social responsibility in the value chain
5: Respect for property rights
Fair Operating Practices
Promotion of Social Responsibility in the Value Chain
Intellectual Property
Consumer issues 1: Fair marketing, factual and unbiased information and fair contractual practices
2: Protecting consumers' health and safety
3: Sustainable consumption
4: Consumer service, support, and complaint and dispute resolution
5: Consumer data protection and privacy
6: Access to essential services
7: Education and awareness
Safety and Quality of Products and Services
Improvement of Customer Satisfaction
Information Security and Personal Information Protection
Community involvement and development 1: Community involvement
2: Education and culture
3: Employment creation and skills development
4: Technology development and access
5: Wealth and income creation
6: Health
7: Social investment
Contribution to Regional Community Development
Engagement with Stakeholders